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LECG Corporation provides independent expert testimony and original authoritative studies in adversarial and non-adversarial environments to corporations and law firms, as well as local, state, and federal governments and agencies in the United States and internationally. LECG Corporation conducts economic, financial, accounting, and statistical analyses to provide objective opinions and strategic advice to legislative, judicial, regulatory, and business decision makers. LECG Corporation operates in two segments, Economics Services, and Finance and Accounting Services. The Economics Services segment offers services in the areas of energy, environment, and natural resources; merger reviews, monopolization claims, cartels, and quantification of damages; litigation support, independent expert testimony, and business advisory services, including issues of statistical liability in discrimination, wrongful termination, and wage and hour claims; telecommunications, transportation, and financial claims; and allegations of securities fraud, valuation of complex securities, and capital market transactions, such as mergers and acquisitions. The Finance and Accounting Services segment provides electronic discovery, financial services, forensic accounting, healthcare, higher education, intellectual property, and international finance and accounting services. LECG Corporation was founded in 1988 and is based in Emeryville, California.

Lieberman Research Worldwide specializes in custom market research focused on brand equity, customer loyalty, market segmentation, advertising effectiveness, and new product development. Lieberman Research Worldwide Inc. conducts its research using a variety of methods including telephone, mail, and Internet surveys, mystery shopping, and store audits for clients in such industries as retail, health care, entertainment, financial services, and automotive. Founded by chairman Arnold Fishman in 1973, Lieberman Research has operations in Charlotte, North Carolina; Chicago; London; Los Angeles; Shanghai; Tokyo; and Southern California.

Lightspeed Online Research provides market research in the US and Europe as part of the Kantar Group, the market research arm of advertising giant WPP Group. Lightspeed gathers its data through online panels and also provides custom research for clients. Throughout its paneling networks, the company can access nearly seven million household members across more than 30 countries in the Asia/Pacific region, Europe, and North America. Established in 2000, Lightspeed conducts a variety of studies including customer satisfaction and retention, attitude and awareness tests, Web site evaluations, new product and concept tests, brand awareness, and in-home product tests.

Lloyd's Register Group is one of the world's leading ship classification firms and a trusted name in the marine shipping business. Lloyd's Register Group collects and maintains information on the quality and reliability of ships used in commercial transportation, and it provides consulting and risk management services to ship operators. Lloyd's Register Group is also a leading certification firm for quality assurance and other industry standards. In addition, Lloyd's Register provides validation and assurance services to rail operators and the oil and gas industry. Founded in 1760, Lloyd's Register Group is not associated with insurance exchange Lloyd's of London.

Lockheed Martin Aculight was founded in 1993. Lockheed Martin Aculight is focused on being the leader in providing quality, innovative and cost-effective laser system solutions for our customers’ needs in national defense, aerospace and medical applications. Lockheed Martin Aculight Corporation develops laser technologies for use in defense, industrial, and medical applications. Lockheed Martin Aculight Corporation products have ranged from nerve stimulators to laser radar systems to technology used in machining. Much of Lockheed Martin Aculight Corporation work has been done under contracts with entities associated with the US Department of Defense, including the Air Force and the Navy. In mid-2008, Aculight was acquired by Lockheed Martin, the world's #1 defense contractor. Aculight will become a part of Lockheed Martin's Maritime Systems and Sensors division.

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